CLA-2-55:OT:RR:NC:N3:352

Amy L. Miller
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, IA 52001

RE: The tariff classification of a polyester jacquard weave upholstery fabric

Dear Ms. Miller:

In your letter dated August 12, 2015, you requested a tariff classification ruling on behalf of Flexsteel Industries Inc. One sample was submitted with your request.

Pattern 106 Hemphill (F-0223578) is a woven fabric of yarns of different colors, characterized by its earth-toned chevron pattern. According to the specification sheet provided and visual examination, this fabric is composed wholly of polyester staple yarns, weighs 494.61 g/m2 and is of jacquard weave construction. Your letter states that this fabric will be produced in widths of approximately 56 inches and will be used for upholstery.

In your submission you suggest classification under subheading 5515.19.0005, Harmonized Tariff Schedule of the United States (HTSUS). However, that subheading excludes fabric of jacquard weave construction.

The applicable subheading for Pattern 106 Hemphill (F-0223578) will be 5512.19.0090, HTSUS, which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers: containing 85 percent or more by weight of polyester staple fibers: other, other, other. This ruling is being issued under the assumption that the subject goods conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

If you have any questions regarding the ruling, contact National Import Specialist Maribeth Dunajski at [email protected].


Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division